Jennifer Peterson is a florist who keeps her petty cash on the imprest system. The imprest of £150 is restored at the beginning of each month. Her petty cash transactions for the month ofAugust 20-8 were:

Aug 1 Petty cash in hand £12.60 Voucher number 1

Petty cash restored to imprest amount 2

Bus fares £4.20 71 3

Window cleaner £12.50 72 4

F Harrison, a creditor, £19.70 73 5

Postage stamps £8.60 74 6

Petrol and oil £15.00 75 8

Train fare £3.40 76 9

Cleaning materials £4.75 77 10 Self-adhesive labels £2.25 78 11 Air mail postage £2.60 79 12 Window cleaner £12.50 80 14 Taxi fare £6.50 81 15 Large envelopes £1.75 82 16 Andrew Ford, a creditor, £6.20 83 17 Petrol £12.00 84 18 Cleaning lady £14.00 85 21 Locking petrol cap £5.95 86 22 Felt tip pens £2.20 87 24 Train fare £4.60 88 28 Eric Morgan, a creditor, £4.80 89 30 Postage stamps £2.65 90 You are required to write up her petty cash book to record the above transactions and also give the entry on 1 September to restore the imprest.

Use analysis columns for: Cleaning, Motor expenses, Travelling, Postage and stationery. Ledger accounts.